Code of Virginia - Title 58.1 Taxation - Chapter General Provisions Of Title 58.1

58.1-1 Definitions
As used in this title: "Department" means the Department of Taxation. Whenever the words "Department of Taxation," or other words denoting that Department, appear in ...

58.1-2 Reciprocal agreements with other states for collection of taxes
A. The Governor may enter into reciprocal agreements on behalf of the Commonwealth with the appropriate authorities of any state within the United States and ...

58.1-3 Secrecy of information; penalties
A. Except in accordance with a proper judicial order or as otherwise provided by law, the Tax Commissioner or agent, clerk, commissioner of the revenue, ...

58.1-3.1 Availability of information necessary to audit local tax returns and other such privileged or confi...
A. Notwithstanding the provisions of § 58.1-3, any commissioner of revenue or other such local revenue assessing or tax collecting officer of a county, city ...

58.1-3.2 Tax Commissioner's authority to request and share information
Notwithstanding the provisions of § 58.1-3, the Tax Commissioner is authorized to disclose any information collected by him, or reported or provided to him, on ...

58.1-3.3 Deemed consent to disclosure.
When a credit or other tax attribute has been transferred from a transferor to a transferee pursuant to a statutory provision permitting such transfer, then: ...

58.1-4 Person preparing tax return for another not to disclose information without consent
No person, firm or corporation who undertakes the preparation of (i) any tax return required pursuant to this title or (ii) a federal income or ...

58.1-5 Persons, etc., engaged in more than one business
When any person, firm or corporation is engaged in more than one business which is made by law subject to taxation, such person, firm or ...

58.1-6 Priority of taxes, etc., in distributions
In any distribution of the assets of any person or corporation assessed with taxes, levies and fees, together with penalties and interest thereon, due to ...

58.1-7 Same; liability of recipient of improper corporate distribution
If any corporation assessed with a tax, including penalties and interest thereon, distributes its assets without first paying such assessment to the Commonwealth or to ...

58.1-8 Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holida...
When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a ...

58.1-9 Filing of tax returns or payment of taxes by mail or otherwise; penalty
A. When remittance of a tax return or a tax payment is made by mail, receipt of such return or payment by the person with ...

58.1-10 Collection of taxes accrued prior to repeal
Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction ...

58.1-11 Oaths or affirmations unnecessary on returns; misdemeanor to make false return
No return of any state or local tax need be verified by the oath or affirmation of the person or persons who are required by ...

58.1-12 Payment of tax by bad check
A. If any check tendered for any tax due under this title is not paid by the bank on which it is drawn, the taxpayer ...

58.1-13 State taxes to be paid into the general fund
Except when otherwise specifically provided, all state taxes, including penalties and interest, collected under the provisions of this title, shall, when paid into the state ...

58.1-13.1 Description unavailable
Repealed by Acts 2002, c. 719. ...

58.1-14 Out-of-state tax collections
Any state of the United States, or any political subdivision thereof, shall have the right to sue in the courts of Virginia to recover any ...

58.1-15 Rate of interest
A. Unless otherwise specifically provided, interest on omitted taxes, assessments and refunds under this title shall be computed at the rates equal to the rates ...

58.1-16 Overcollection of tax
Any person responsible for collecting any tax administered by the Department or the Division of Motor Vehicles who overcollects such tax and fails to account ...

58.1-17 Donations to the general fund
Any taxpayer wanting to donate money in excess of his tax liability to the Commonwealth may do so at any time by writing a check ...

58.1-20 Fiduciaries distributing intangible personal property to file informative tax returns
Every fiduciary paying or distributing to or among one or more beneficiaries any part or the whole of the corpus of an estate or trust ...

58.1-21 No decree for distribution until taxes paid or provided for
No decree or order shall be entered by any court of the Commonwealth directing the payment or other distribution of any funds, securities, moneys or ...

58.1-22 Accounts not to be settled until taxes paid or provided for
No commissioner of accounts shall, under § 26-32, file any report of an account of the transactions of any fiduciary not governed by § 58.1-911 ...

58.1-23 Inquiries required of fiduciaries
Every personal representative, before settling the estate in his hands, shall make inquiry of the treasurer of the county or city wherein the decedent last ...

58.1-24 Fiduciary to be reimbursed out of estate
When taxes or levies are paid by any fiduciary on any estate in his hands or for which he may be liable, such taxes and ...